Freelance activities comprise independently performed scientific, artistic literary, teaching or educational activity; the independent professional activities of
doctors, dentists, veterinary surgeons, lawyers, notaries public, patent lawyers, land surveyors, engineers, architects, industrial chemists, accountants, tax advisors, economic advisors and management consultants, sworn auditors, authorised tax representatives, therapists, dentists, physiotherapists, journalists, press photographers, interpreters, translators, navigators and similar professions.
A freelancer as defined in §18 sentence 1 and 2 EStG is similarly deemed to be performing a freelance activity when he or she employs the assistance of
another skilled professional, on
the
condition that he or she works in a leading and autonomous capacity due to his or her own specialist knowledge.
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